Our comment to the IFRS Sustainability Standards Exposure drafts

Following COP26, the IFRS’ International Sustainability Standards Board (ISSB) was established to deliver a comprehensive global baseline of sustainability-related disclosure standards. Their exposure drafts (IFRS S1 & IFRS S2) were open for consultation, and our team replied with two comments, one to share our general observations and one to provide in-depth technical feedback.

This is particularly important as though we support the initiative and hope to see a quick implementation, we see significant room for improvement.